Audit Related Documents

November 15, 2024 - Audit Report
FY24 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY24 FS Audit, dated 11/15/2024
• Audit Report FCC FY24 FS Audit, dated 11/15/2024
• FCC Management Response, dated 11/15/2024

May 29, 2024 - Audit Report
FY23 Performance Audit of FCC's Compliance with Payment Integrity Information Act (PIIA) of 2019

• Transmittal Memorandum for FY23 Audit of FCC's PIIA of 2019 Compliance, dated 05/29/2024
• Audit Report, dated 05/29/2024 and Managing Director's Response, dated 05/22/2024

March 29, 2024 - Inspection Report
Report on FCC's FY21 Privacy and Data Protection Program

• Transmittal Memorandum for Report on FCC's FY21 Privacy and Data Protection Program, dated 03/29/2024
• Audit Report, dated 03/29/2024 and Managing Director's Response, dated 03/15/2024

February 28, 2024 - Audit Report
FY19 and FY20 Performance Audit of Universal Service Fund (USF), Rural Healthcare (RHC), Telecommunications Program at New River Valley Community Service

• Transmittal Memorandum for USF RHC New River Valley Audit, dated 02/28/2024
• Audit Report, dated 02/28/2024

February 28, 2024 - Audit Report
FY19 and FY20 Performance Audit of Universal Service Fund (USF), Rural Healthcare (RHC), Telecommunications Program at Mt. Rogers Community Services

• Transmittal Memorandum for USF RHC Mt. Rogers Community Services Audit, dated 02/28/2024
• Audit Report, dated 02/28/2024

January 31, 2024 - Audit Report
Audit of Universal Service Administrative Company’s (USAC) oversight of the Universal Service Fund (USF) contributions process

• Transmittal Memorandum for Audit of USAC USF Contribution Process, dated 01/31/2024
• Audit Report, dated 01/31/2024 and Managing Director's Response, dated 01/18/2024

January 22, 2024 - Audit Report
Audit of FCC's Affordable Connectivity Program (ACP)

• Transmittal Memorandum for Audit of FCC's ACP, dated 01/22/2024
• Audit Report, dated 01/22/2024 and Managing Director's Response, dated 12/21/2023

January 05, 2024 - Audit Report
FY23 FCC's Federal Information Security Management Act (FISMA) Report Documents:

• Transmittal Memorandum for FCC FY23 FISMA (Public Report), dated 01/05/2024
• FY23 FISMA Audit Report and Management's Response (Public Report), dated 01/05/2024

November 15, 2023 - Audit Report
FY23 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY23 FS Audit, dated 11/15/2023
• Audit Report FCC FY23 FS Audit, dated 11/15/2023
• FCC Management Response, dated 11/15/2023
• Link to FCC's FY23 Agency Financial Report

September, 7, 2023 - Audit Report
Performance Audit of Orange County Public Libraries for the Universal Service E-Rate Schools and Libraries Program Disbursements Related to Funding Year 2020

• Transmittal Memorandum for Orange County E-Rate Report, dated 09/07/2023
• Audit Report, dated 08/25/2023

May 24, 2023 - Audit Report
FY22 Performance Audit of FCC's Compliance with Payment Integrity Information Act (PIIA) of 2019

• Transmittal Memorandum for FY22 Audit of FCC's PIIA of 2019 Compliance, dated 05/24/2023
• Audit Report, dated 05/24/2023 and Managing Director's Response, dated 05/22/2023

March 13, 2023 - Evaluation Report
FY22 FCC's Federal Information Security Management Act (FISMA) Report

• Transmittal Memorandum for FCC FY22 FISMA (Public Report), dated 03/13/2023
• Summary Report FCC FY22 FISMA Report (Public), dated 03/10/2023
• FCC Response to FCC FY22 FISMA Report, dated 02/17/2023

November 15, 2022 - Audit Report
FY22 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY22 FS Audit, dated 11/15/2022
• Audit Report FCC FY22 FS Audit, dated 11/15/2022
• FCC Management Response, dated 11/15/2022

June 28, 2022 - Audit Report
FY21 Performance Audit of FCC's Compliance with Payment Integrity Information Act (PIIA) of 2019

• Transmittal Memorandum for FY21 Audit of FCC's PIIA of 2019 Compliance, dated 06/28/2022
• Audit Report, dated 06/28/2022 and Managing Director's Response, dated 06/22/2022

June 21, 2022 - Audit Report
FY21 Performance Audit of FCC's Emergency Broadband Benefit Program (EBBP)

• Transmittal Memorandum for FY21 FCC's Emergency Broadband Benefit Program Audit, dated 06/21/2022
• Audit Report, dated 06/21/2022 and Managing Director's Response, dated 06/02/2022

December 15, 2021 - Evaluation Report
FY21 FCC's Federal Information Security Management Act (FISMA) Report

• Transmittal Memorandum for FCC FY21 FISMA (Public Report), dated 12/15/2021
• Summary Report FCC FY21 FISMA Report (Public), dated 12/09/2021
• FCC Response to FCC FY21 FISMA Report, dated 11/29/2021

November 15, 2021 - Audit Report
FY21 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY21 FS Audit, dated 11/15/2021
• Audit Report FCC FY21 FS Audit, dated 11/15/2021
• FCC Management Response, dated 11/15/2021

November 08, 2021 - Audit Report
FY21 Performance Audit of FCC's Compliance with the Digital Accountability and Transparency Act (DATA) Act of 2014

• Transmittal Memorandum for FY21 FCC's Compliance with the DATA Act 2014 Report, dated 11/08/2021
• Audit Report, dated 11/08/2021 and Managing Director's Response, dated 11/05/2021

August 19, 2021 - Audit Report
Performance Audit of Colbert County School District 128029 for the Universal Service E-Rate Schools and Libraries Program Disbursements Related to Funding Year 2015

• Transmittal Memorandum for Colbert County E-Rate Report, dated 08/19/2021
• Audit Report, dated 04/21/2021; Management's Response, dated 03/12/2021

August 17, 2021 - Audit Report
Performance Audit of Cullman County School District 127923 for the Universal Service E-Rate Schools and Libraries Program Disbursements Related to Funding Year 2015

• Transmittal Memorandum for Cullman County E-Rate Report, dated 08/17/2021
• Audit Report, dated 06/23/2021; Management's Response, dated 05/12/2021

May, 17, 2021 - Audit Report
FY20 FCC's Compliance with the Payment Integrity Information Act (PIIA) of 2019

• Transmittal Memo for FY20 FCC PIIA Compliance, dated 05/17/2021
• Audit Report, dated 05/17/2021; Management's Response; dated 05/11/2021

March 31, 2021 - Risk Assessment
FY20 Risk Assessment Memorandum for the FCC's Travel and Purchase Charge Card Programs

• FY20 Travel and Purchase CC Programs Risk Assessment Memorandum, dated 03/31/2021
• Methodology used for the FY20 Risk Assessment

December 22, 2020 - Evaluation Report
FY20 FCC's Federal Information Security Management Act (FISMA) Report

• Transmittal Memorandum for FCC FY20 FISMA (Public Report), dated 12/22/2020
• Summary Report FCC FY20 FISMA Report (Public), dated 12/22/2020
• FCC Response to FCC FY20 FISMA Report, dated 12/17/2020

December 11, 2020 - Audit Report
Performance Audit of Centralia City School District 135 for the Universal Service E-Rate Schools and Libraries Program Disbursements Related to Funding Year 2015

• Transmittal Memorandum for Centralia City E-Rate Report, dated 12/11/2020
• Audit Report, dated 10/14/2020; Management's Response; dated 05/05/2020

November 13, 2020 - Audit Report
FY20 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY20 FS Audit, dated 11/13/2020
• Audit Report FCC FY20 FS Audit, dated 11/13/2020
• FCC Management Response, dated 11/13/2020

June 15,2020 - Audit Report
FY19 Audit of FCC's Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERA or IPERIA)

• Transmittal Memorandum for FY19 IPERIA Report, dated 06/15/2020
• Audit Report, dated 06/15/2020; Management's Response; dated 05/26/2020

June 8, 2020 - Audit Report
Redacted Audit Report of Tempo Telecom, LLC’s funds received from the Universal Service Fund (USF) Lifeline Program

• Transmittal Memorandum for Tempo USF funds Audit, dated 06/08/2020
• Redacted Audit Report, dated 06/08/2020; Beneficiary's Response, dated 04/02/2020

May 15,2020 - Audit Report
Audit of the Consumer and Governmental Affairs Bureau’s Risk Management Strategy for Processing of Informal Consumer Complaints for FY2017 and FY2018

• Transmittal Memorandum for CGB ICC, dated 05/15/2020
• Audit Report, dated 05/15/2020; Management's Response; dated 04/27/2020

April 30, 2020 - Audit Report
Performance Audit of Pekin School District 108 for Universal Service E-Rate Schools and Libraries Program Disbursements Related to Funding Year 2015

• Transmittal Memorandum for 2015 E-Rate Disbursements, dated 04/30/2020
• Audit Report, dated 04/07/2020; Beneficiary's Response; USAC's Response, dated 03/12/2020

January 08, 2020 - Evaluation Report
FY19 FCC's Federal Information Security Management Act (FISMA) Report

• Transmittal Memorandum for FCC FY19 FISMA (Public Report), dated 01/08/2020
• Summary Report FCC FY19 FISMA Report (Public), dated 01/08/2020
• FCC Response to FCC FY19 FISMA Report, dated 12/17/2019

November 19, 2019 - Audit Report
FY19 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY19 FS Audit, dated 11/19/2019
• Audit Report FCC FY19 FS Audit, dated 11/19/2019
• FCC Management Response, dated 11/19/2019

November 08, 2019 - Audit Report
FY19 FCC's Performance Audit of Compliance with the Digital Accountability and Transparency Act (DATA) of 2014

• Transmittal Memorandum for FY19 FCC's Compliance with the DATA 2014 Report, dated 11/08/2019
• Audit Report, dated 11/08/2019 and Managing Director's Response, dated 11/06/2019

June 3, 2019 - Audit Report
FY18 FCC Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERIA or IPERA) Audit Report

• Transmittal Memorandum for FY18 IPERIA Report, dated 06/03/2019
• Audit Report and Managing Director's Response, dated 05/30/2019

March 20, 2019 - Audit Report
Performance Audit for East Central Independent School District (Beneficiary No.141557)

• Transmittal Memorandum for Performance Audit, dated 03/20/2019
• Audit Report, dated 03/19/2019

January 30, 2019 - Inspection Report
FY18 Inspection of FCC's Government Charge Card (GCC) Program

• Transmittal Memorandum for FCC FY18 Inspection of GCC, dated 01/30/2019
• Inspection Report FY 18 GCC, dated 11/19/2018
• FCC Management Response, dated 12/26/2018

December 21, 2018 - Audit Report
FY18 FCC's Federal Information Security Management Act (FISMA) Report Documents:

• Transmittal Memorandum for FCC FY18 FISMA (Public Report), dated 12/21/2018
• FY18 FISMA Audit Report and Management's Response (Public Report), dated 12/21/2018

November 30, 2018 - Audit Report
Redacted Performance Audit of Northeast Colorado Cellular, Incorporated’s 2014 FCC Form 499-A Compliance with Federal Universal Service Fund Contributor (USFC) Rules

• Transmittal Memorandum for 2014 FCC Form 499-A Compliance with USFC Rules, dated 11/30/2018
• Redacted Audit Report, dated 11/01/2018; Filer's Response, dated 05/02/2018; FCC's Response, dated 09/11/2018

November 15, 2018 - Audit Report
FY18 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY18 FS Audit, dated 11/15/2018
• Audit Report FCC FY18 FS Audit, dated 11/15/2018
• FCC Management Response, dated 11/15/2018

August 21, 2018 - Audit Report
Redacted Performance Audit of USF High Cost Program (HCP) Beneficiary, Adak Eagle Enterprises, LLC

• Transmittal Memorandum for Audit of USF HCP for Adak Eagle Enterprises, LLC, dated 08/21/2018
• Redacted Audit Report, dated 08/21/2018 and Auditee's Response, dated 04/13/2018

July 18, 2018 - Audit Report
Redacted Performance Audit of FCC's Universal Service Fund, High Cost Program, Connect America Fund, Phase I Incremental Support

• Transmittal Memorandum for USF HCP Connect America Fund, dated 07/18/2018
• Redacted Audit Report and Managing Director's Response, dated 04/27/2018

July 12,2018 - Audit Report
FCC Universal Service Fund (USF) Performance Audit Report for West Baton Rouge Parish Central Office

• Transmittal Memorandum for USF PA Report, dated 07/12/2018
• Audit Report and Management's Response, dated 07/12/2018

July 12,2018 - Audit Report
Redacted FCC Universal Service Fund (USF) Performance Audit of the High Cost Program, Interstate Common Line Support

• Transmittal Memorandum for USF PA Report, dated 07/12/2018
• Redacted Audit Report and Management's Response, dated 07/12/2018

May 15, 2018 - Audit Report
FY17 FCC Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERIA or IPERA) Audit Report

• Transmittal Memorandum for FY17 IPERIA Report, dated 05/15/2018
• FY17 IPERIA Audit Report, dated 05/15/2018
• Managing Director's Response, dated 05/09/2018

March 26, 2018 - Audit Report
Redacted Universal Service Administrative Company's (USAC) implementation of the Universal Service Fund (USF) Lifeline Program's National Lifeline Accountability Database (NLAD)

• Transmittal Memorandum for FCC USAC USF NLAD Audit, dated 03/26/2018
• Redacted Audit Report for FCC USAC USF NLAD, dated 03/26/2018
• Redacted FCC Management Response, dated 11/13/2017

January 18,2018 - Audit Report
FCC Performance Audit of the Risk Management Process within the Wireless Telecommunications Bureau, Auctions and Spectrum Division

• Transmittal Memorandum for Risk Management Process, dated 01/18/2018
• Audit Report and Managing Director's Response, dated 01/16/2018

December 22, 2017 - Evaluation Report
FY17 FCC's Federal Information Security Management Act (FISMA) Report

• Transmittal Memorandum for FCC FY17 FISMA (Public Report), dated 12/22/2017
• Summary Report FCC FY17 FISMA Report (Public), dated 12/21/2017
• FCC Response to FCC FY17 FISMA Report, dated 11/27/2017

November 15, 2017 - Audit Report
FY17 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY17 FS Audit, dated 11/15/2017
• Audit Report FCC FY17 FS Audit, dated 11/15/2017
• FCC Management Response, dated 11/15/2017

November, 7, 2017 - FY17 Audit Report
FY17 Performance Audit of FCC's Readiness for the Digital Accountability and Transparency Act (DATA) of 2014

• Audit Transmittal Letter
• Audit Report and Managing Director's Response

July 19, 2017 - Security Assessment
Transmittal Memorandum for the final Website Security Assessment Follow-up to address recommendations reported in the OIG Website and Infrastructure Security Assessment Report, dated April 24, 2013 (see Transmittal Memo for base report, dated 06/14/2013 below)

• Follow-up Security Assessment Transmittal Memo, dated 07/19/2017
• Security Assessment Transmittal Memo, dated 06/14/2013

June 7, 2017 - Audit Report
Redacted FCC Audit of Nexus Communications, Inc. Lifeline Program covering the period July 1, 2014 through June 30, 2015 (for Service Area Code 349019)

• Transmittal Memorandum, dated 06/07/2017
• Redacted Audit Report
• USAC Comments to Audit Report, dated 03/23/2017

May 15, 2017 - Audit Report
FY16 FCC Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERIA or IPERA) Audit Report

• Transmittal Memorandum for FY17 IPERIA Report, dated 05/15/2017
• Audit Report and Managing Director's Response, dated 05/03/2017

March 28, 2017 - Inspection Report
Inspection of FCC's Readiness for the Digital Accountability and Transparency Act (DATA) of 2014

• Inspection Transmittal Letter
• Inspection Report and Managing Director's Response

March 22, 2017 - Audit Report
FY16 FCC's Federal Information Security Management Act (FISMA) Report

• Transmittal Memorandum for FCC FY16 FISMA (Public Report), dated 03/22/2017
• Summary Report FCC FY16 FISMA Report (Public), dated 01/26/2017
• FCC Management's Response to FCC FY16 FISMA Report, dated 12/05/2016

March 9, 2017 - Inspection Report
Inspection of FCC's Parking Management Services

• Transmittal Memorandum, dated 03/09/2017
• Inspection Report for FCC's Parking Management Services, dated 03/09/2017
• Management's Response, dated 01/12/2017

December 5, 2016 - Performance Audit
Performance Audit of FCC's Implementation of Reforms to the Universal Service Fund (USF), High Cost Program (HCP), from inception through the end of field work on 01/29/2016

• Performance Audit Transmittal Memorandum
• Performance Audit Inspection Report and Management's Response

December 5, 2016 - Inspection Report
Inspection of FCC Government Charge Card Program to include: Purchase, Travel and Fleet card programs for the period October 1, 2014 to September 30, 2015

• Inspection Transmittal Letter
• Inspection Report and Managing Director's Response

December 5, 2016 - Audit Report
Redacted FCC Universal Service Fund (USF) Contributor Compliance Rules Audit Report for Hardy Cellular Telephone Company

• Transmittal Memorandum, dated 12/05/2016
• Redacted Audit Report, dated 12/05/2016
• Redacted USAC Comments to Audit Report, dated 09/19/2016

November 15, 2016 - Audit Report
FY16 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY16 FS Audit, dated 11/15/2016
• Audit Report FCC FY16 FS Audit, dated 11/15/2016
• FCC Management Response, dated 11/15/2016

July 12, 2016 - Audit Report
FY15 FCC Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERIA or IPERA) Audit Report

• Audit Transmittal Letter
• Audit Report

May 16, 2016 - Audit Report
OIG, Universal Service Administrative Company (USAC) Audit Results for Orange County Library System

• Audit Transmittal Letter
• Audit Report

May 9, 2016 - Audit Report
FY15 FCC's Fiscal Year 2015 Federal Information Security Management Act (FISMA) Report

• Transmittal Memorandum for FCC FY15 FISMA (Public Report), dated 05/09/2016
• Executive Summary FCC FY15 FISMA Report (Public), dated 11/12/2015
• FCC Response to FCC FY15 FISMA Report, dated 11/18/2015

March 1, 2016 - Audit Report
OIG, Universal Service Administrative Company (USAC) Audit Results for Kanakanak Hospital, with comments.

• Audit Transmittal Letter
• Audit Report

January 4,2016 - Audit Report
Redacted OIG, Universal Service Administrative Company (USAC) Audit Results for Amarillo Independent School District

• Audit Transmittal Letter
• Redacted Audit Report

December 22, 2015 - Audit Report
Redacted OIG FY15, Universal Service Fund (USF) Lifeline compliance Audit Report for Mextel Corp.

• Transmittal Memorandum for FY15 USF Lifeline compliance Audit Report, dated 12/22/2015
• Redacted FY15 USF Lifeline compliance Audit Report, dated 12/22/2015

November 13, 2015 - Audit Report
FY15 Consolidated Financial Statements Audit

• Transmittal Memorandum for FCC FY15 FS Audit, dated 11/13/2015
• Audit Report FCC FY15 FS Audit
• FCC Management Response, dated 11/13/2015

July 31, 2015 - Audit Report
Redacted 2014 Performance Audit of FCC's Wireline Competition Bureau (WCB)

• Transmittal Memorandum for 2014 WCB Audit, dated 07/31/2015
• Redacted Audit Report, dated 06/03/2015; Management's Response, dated 07/27/2015

May 14, 2015 - Audit Report
FY14 Audit of FCC's Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERA or IPERIA)

• Transmittal Memorandum for FY14 IPERIA Report, dated 05/14/2015
• Audit Report, dated 05/14/2015; Management's Response; dated 05/12/2015

March 31, 2015 - Audit Report
Audit of FCC's Public Safety and Homeland Security Bureau

• Transmittal Memorandum for FCC's PSHSB Audit, dated 03/31/2015
• Audit Report, dated 02/26/2015 and Managing Director's Response, dated 03/17/2015

September 25, 2014 - Audit Report
FCC Universal Service Fund (USF) Low Income Program Rules Audit Results for Budget Pre-Pay, Inc.

• Transmittal Memorandum, dated 09/25/2014
• Audit Report, dated 09/25/2014

July 22, 2014 - Audit Report
Office of Inspector General Audit Results for Parker Unified School District

• Audit Transmittal Letter
• Audit Report

June 24, 2014 - Audit Report
Office of Inspector General Audit Results for Show Low Unified School District

• Audit Transmittal Letter
• Attachment I REDACTED
• Attachment II

April 14, 2014 - Audit Report
FY13 Audit of FCC's Compliance with the Improper Payments Elimination and Recovery Improvement Act (IPERA or IPERIA)

• Transmittal Memorandum for FY13 IPERIA Report, dated 04/14/2014
• Audit Report, dated 04/10/2014; Management's Response; dated 04/09/2014

June 14, 2013 - Security Assessment
Transmittal Memorandum for the FCC Website Security Assessment Released

• Security Assessment Transmittal Memo, dated 06/14/2013
• Follow-up Security Assessment Transmittal Memo, dated 07/19/2017

March 30, 2012 - Audit Report
FCC Universal Service Administrative Company (USAC) Low Income Disbursement System Audit Results

• Transmittal Memorandum for FCC USAC Low Income Disbursement System
• Audit Report for USAC Low Income Disbursement System

June 22, 2010 - Audit Report
Office of Inspector General FY09 Audit Report on the FCC Purchase and Travel Card Programs

• Status Update: Inspection Recommendations Memorandum, dated 09/30/2014
• Audit Transmittal Letter, Report and Management's Response for FY09 FCC Purchase and Travel Card Programs

November 15, 2007 - Audit Report
Report on the FCC Fiscal Year 2006 and 2007 Financial Statements

• FCC Report
• Transmittal Memo

November 29, 2001 - Evaluation Report
Report on Government Information Security Reform Act Evaluation - Findings and Recommendations

• Cover Letter
• Report

Inspection of FCC’s Management of the COVID-19 Telehealth Program (Project No. 24-INSP-09-01)

Project start date: June 28, 2024

The FCC OIG Office of Audits initiated an inspection to assess FCC’s management of the COVID-19 Telehealth Program. The Telehealth Program was established with the intent to help health care providers (HCPs) afford connected care services in response to the COVID-19 pandemic. The scope of this work will include the review of the rollover disbursements from Round 1 COVID-19 Telehealth Program and all Round 2 disbursements as of June 2024, administered by USAC.

The overall objective of this inspection is to determine whether the FCC effectively managed the COVID-19 Telehealth Program to ensure that telehealth funding was disbursed and used in accordance with applicable program enacting legislation and FCC orders. We will examine the FCC’s and USAC’s compliance with applicable orders and legislation related to the management and administration of the Telehealth program.

Audit of FCC’s Secure and Trusted Network/ Supply Chain Reimbursement Program (Project No. 24-AUD-06-02)

Project start date: May 17, 2024

The FCC OIG Office of Audits initiated an audit of FCC’s Secure and Trusted Network/Supply Chain Reimbursement Program (SCRP).  SCRP was developed in accordance with the Secure and Trusted Communications Networks Act of 2019 to achieve the goal of replacing covered communications equipment and services that pose a threat to national security. The audit covers activities from the inception of the program from December 2021 through June 2024. The audit is being conducted in accordance with Government Auditing Standards.

The objectives are to: 1) determine whether the SCRP is effectively designed to comply with requirements of the Secure and Trusted Communications Networks Act of 2019; 2) determine whether implementation of the SCRP effectively ensures eligible program participants remove, replace, and dispose of the covered communications equipment and services that pose a threat to the nation’s communications network;  and 3) determine whether performance measures for the SCRP are developed and monitored in accordance with the Government Performance and Results Act.

FY 2024 FCC Information Technology (IT) and Operational Technology (OT) Asset Management Evaluation (Project No. 24-EVAL-07-02)

Project start date: April 26, 2024

The FCC OIG Office of Audits contracted with an independent auditing firm to perform an evaluation of the FCC’s processes and controls for managing Information Technology (IT) and Operational Technology (OT) hardware and software assets. The Office of Management and Budget Memorandum M-24-04 (OMB M-24-04),  Fiscal Year 2024 Guidance on Federal Information Security and Privacy Management Requirements, requires agencies to have a clear understanding of the devices connected within their information systems to gauge cybersecurity risk to their mission and operations.

The objectives are to: 1) determine if the FCC’s key processes and internal controls for identifying, tracking, prioritizing, and reporting IT and OT hardware and software assets are effective; and 2) assess whether the FCC’s IT and OT asset management practices comply with OMB M-24-04 and other applicable federal laws, regulations, and guidelines.

High Cost Universal Broadband (HUBB) Portal Data Audit, (Project No. 24-AUD-04-02)

Project start date: April 3, 2024

The FCC OIG Office of Audits contracted with an independent auditing firm to perform an audit on FCC’s administration of the High Cost Universal Broadband (HUBB) Portal Data. Since 2017, telecommunication carriers have been required to submit geo-located broadband data through the HUBB portal.  The FCC and USAC utilize the data submitted to ensure that participating carriers are meeting broadband deployment obligations in accordance with FCC rules. The scope of audit work will include testing of broadband deployment data submitted in the HUBB Portal from inception through 2023. 

The objectives are to determine: 1) the appropriateness of Universal Service Administrative Company (USAC’s) verification reviews of carriers participating in Connect America Fund (CAF) programs with defined broadband deployment obligations; and 2) the appropriateness of USAC’s performance measures testing to ensure compliance with the FCC’s Performance Measures Testing Framework.

FY 2024 Financial Statement Audit (Project No. 24-AUD-06-01) (Mandatory)

Project start date: February 28, 2024

The FCC OIG Office of Audits contracted with an independent auditing firm to conduct FCC’s FY 2024 Financial Statements Audit, due by November 15, 2024.  This audit is required by the Accountability of Tax Dollars Act (ATDA) of 2002 (Public Law 107-289), and OMB Bulletin 24-01, Audit Requirements for Federal Financial Statements.  

The objectives are to: 1) express an opinion on whether FCC’s fiscal year 2024 consolidated financial statements are presented fairly in all material respects in accordance with the generally accepted accounting principles; 2) assess the effectiveness of internal controls over financial reporting and compliance with laws and regulations; and 3) provide a basis for the Government Accountability Office (GAO) to determine the extent to which it can use this audit work in support of the GAO's annual audit of the U.S. Government-wide Financial Statements, of which the FCC is a component.

FY 2024 Federal Information Security Modernization Act Evaluation (Project No. 24-EVAL-05-01) (Mandatory)

Project start date: February 23, 2024

The FCC OIG Office of Audits contracted with an independent auditing firm to conduct the FY 2024 FISMA evaluation in accordance with the Federal Information Security Modernization Act (FISMA) (Public Law 113-283) and OMB M-24-04, FY 2024 Guidance on Federal Information Security and Privacy Management Requirements. The FY 2024 FISMA evaluation’s due date for the IG reporting metrics is July 31, 2024.

The objectives are to: 1) determine the effectiveness of information security policies,  procedures, and practices for a representative subset of the Commission’s information systems; 2) determine compliance with FISMA and applicable Office of Management and Budget and National Institute of Standards and Technology guidance; 3) assess FCC’s responses to the Department of Homeland Security’s FY 2024 Inspector General FISMA Reporting Metrics; and 4) follow-up on findings and recommendations reported in previous FISMA evaluations.